30 January 2021
I had filed original belated return for AY 2016-17 in October 2016 u/s 139(4). Then I revised it in March 2018. CPC is not processing my revised ITR saying, " revised ITR is invalid since original return filed after due date. But, referring Finance Act 2016, clause 67 states that belated ITR also can be revised with effect from 01 April 2017. My doubt is, this clause is effective for FY 2016-17 or AY 2016-17. Any help will be kindly appreciated.